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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Non-dom tax reform – not as simple as it may seem

Rough tax justice – finally?

All at a loss

Complicated business: Part 3

Dissenting opinions

Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.

Immortality through Jaffa Cakes and VAT

Winds of change

To have and to withhold?

Complicated business – part 2

Workplace permanence

Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.

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Feedback: 18 September 2025 Tax tip: Take account of all taxable supplies for VAT registration purposes Readers’ forum: National Insurance treatment of benefits while in the EU Readers’ forum: Will a tax return be needed for guitar group? Readers’ forum: VAT due on gifts to theatre if seats are named after donor

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NEWS

One corporate criminal offence charge under way Draft MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Voluntary repayment scheme launched

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Deadline dates for October 2025

CASES

Call to Child Benefit Office was notice of liability Intra-group fees are liable to VAT Reasonable excuse for late VAT payment Weak grounds for a late appeal Hallway should be considered communal

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One corporate criminal offence charge under way Draft MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system This week's opinion: 18 September 2025

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